Since 2021, the procedure for calculating personal income tax from dividends has changed. The corresponding amendments to Article 214 of the Tax Code of the Russian Federation were made by the officially published Federal Law of February 17.02.2021, 8 No. XNUMX-FZ.
From August 25, 2021, the accreditation period for foreign branches and representative offices will be reduced from 25 to 15 days from the date of submission of documents to the accrediting body.
The FTS experts clarified during the webinar when, after the reorganization of an IT company, the successor can apply benefits to software developed by the reorganized company.